At the end of last year a company had 12 million shares ($2.50 par value) outstanding and total owners' equity of $96 million. Net income in the past year was $25 million, and 11.5 million shares were outstanding on average during the year. a. What is the remaining obligation, if any, of a shareholder who purchased shares from the company at $1.00 per share? b. What is the remaining obligation, if any, of a shareholder who purchased shares from the company at $10.00 per share? c. Calculate the company's book value per share at year-end. d. Calculate the company's earnings per share for the year.